EXPORT-ORIENTED MANAGEMENT - IMC Fachhochschule Krems

2 nd Semester (SPRING)
Accounting Exercise II
Semester Hours per week Subject code ECTS
Spring 1 ACC Ex. 0
Learning Outcomes / Course Objectives
See ―Accounting II‖
Prerequisites / Level
See ―Accounting II‖
Course Description
See ―Accounting II‖
Literature
See ―Accounting II‖
Evaluation
None
Teaching Methods
These classes will be dedicated to reviewing the topics covered in class and doing
additional exercises. Participation is voluntary but strongly recommended for those
students which would like to deepen their understanding and practice their skills.
Accounting II
Semester Hours per week Subject code ECTS
Spring 2 ACC 3
Learning Outcomes / Course Objectives
The course is designed to provide an in-depth knowledge about, and skill in, financial
accounting using the British accountancy system in principle but also applying to
IAS/IFRS and creating awareness for US-GAAP rules. Furthermore a first excursion into
managerial accounting and explicitly into the accounting aspects of financial planning is
made.
After participation the students should:
� be able to prepare a basic set of company accounts for manufacturers and service
providers
� use key ratios and other methods of accounts analysis
� be able to "manage" working capital
� get an understanding of basic cost concepts
� produce annual operating, cash and capital budgets
Prerequisites / Level
ACC 1
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